TMI Blog2024 (4) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Chimco was deregistered - HELD THAT:- The document (Annexure-M) filed by the assessee shows that deregistration has been approved on 16.07.2011 and the effective date of deregistration mentioned therein is from 01.06.2006. The assessment year is 2009-10. As on that date, the said firm was not deregistered and it is only on 16.07.2011, deregistration has been retrospectively made. Assessment order - M/s. Chimco does not exist - HELD THAT:- The assessment order and deregistration order clearly show that said private limited company was registered with Commercial Tax Department and the assessment has been made by an officer of the rank of Commercial Tax Officer. Once movement of goods is accepted and in the assessment order of M/s. Chimco, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the KVAT Act, 2003 read with Rule 46 of the KVAT Rules, 2005] . 4. By the impugned order, the full Bench of the Tribunal has reversed the input tax credit of Rs. 69,15,450/- on the ground that there was no material/document on record which could demonstrate beyond doubt that sale transaction between the dealer and the appellant as genuine. 5. Learned advocate for the petitioner, adverting to para 48 of the impugned order, submitted that the full Bench of the Tribunal has noted that there was no doubt regarding movement of goods. Adverting to Annexure-F, he pointed out that assessment order notes that the appellant has declared purchase of coffee seeds from assessee-company (M/s. Chimco) and an output tax of Rs. 78,86,156/- has been paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s registered with Commercial Tax Department and the assessment has been made by an officer of the rank of Commercial Tax Officer. Therefore, third contention also must fail. 11. In para-4 of the impugned order, full Bench of the Tribunal has recorded thus: 48. However, by filing a memo dated 12.04.2023, the advocate for appellant has produced Xerox copy of transporting bills issued by M/s. Vinayaka Lorry Service Transport Contractors, Kushalnagar, towards hire charges of their lorry bearing registration No. KA.12-5151 and used for transportation of coffee from CHIMCO to SLN Coffee premises and payment vouchers are produced. Further, it is stated in the said memo that the other trucks bearing registration No. KA.12-7900, KA. 12-8431, KA 12-7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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